About these instructions

This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

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These instructions will help you complete the Ancillary fund return 2013 (NAT 73640).

When we refer to the ancillary fund guidelines, we are referring to the Public ancillary fund guidelines 2011 for public ancillary funds (public AFs) and the Private ancillary fund guidelines 2009 for private ancillary funds (private AFs) including former prescribed private funds (PPFs).

When we refer to a 'fund' in these instructions, we are referring to an ancillary fund.

When we refer to 'you' in these instructions, we are referring to you as the trustee of the ancillary fund.

These instructions are not a guide to law on ancillary funds. They sometimes refer you to a guideline that specifically addresses an item in the return you are completing – this does not mean the guideline is all you need to consider regarding that item, or the operation of the fund.

Do not send the audit report and financial statements with the return unless you need to do so because of particular circumstances, such as winding up the fund or ceasing to be an ancillary fund.

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Penalties may be imposed for giving false or misleading information – penalties may also be imposed for non-compliance with the ancillary fund guidelines.

Our commitment to you

We are committed to providing you with accurate, consistent and clear information to help you understand your rights and entitlements and meet your obligations.

If you follow our information and it turns out to be incorrect, or it is misleading and you make a mistake as a result, we will take that into account when determining what action, if any, we should take.

Some of the information on this website applies to a specific financial year. This is clearly marked. Make sure you have the information for the right year before making decisions based on that information.

If you feel that our information does not fully cover your circumstances, or you are unsure how it applies to you, contact us or seek professional advice.